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New property tax regulations in 2022
The new provisions of individual income tax on the sale of houses are as follows.

1, if it is a new house sale, you need to pay deed tax, maintenance fund and other expenses;

2. If it is a second-hand house, you need to pay business tax, value-added tax, income tax, stamp duty and other taxes. Those who meet the requirements in the fifth year may be exempted from business tax and income tax.

Expanding knowledge: For the transaction of first-hand houses, the related expenses are as follows. Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%. Maintenance fund: charged according to the construction area multiplied by a certain amount. Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.